Oireachtas Joint and Select Committees

Thursday, 18 November 2021

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach

Finance Bill 2021: Committee Stage (Resumed)

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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Many towns and villages do not have local area plans but they are all part of a county development plan and that county development plan confers a zoning status, which goes back to the criteria we discussed earlier.

If a town or village has land that has a zoning allowing residential use but that land is not used for residential use, and if it is serviced or serviceable, then it would almost certainly be subject to this tax.

Deputy Doherty requested more granular data regarding where the tax will apply. The Department of Housing, Local Government and Heritage has information on the zoning status of land and I will supply that to him before Report Stage.